Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

To investigate effects of nitrogen on in-lake CO2 and CH4 production during winter, three pair of lakes was subject for a fertilizing experiment in which one lake in each pair was fertilized with nitric acid (HNO3) directly into the water column in the summer of 2012. The lakes in each pair are assumed to be morphologically, hydrologically and biologically similar, that is, the non-fertilized lakes are considered references. The pairs do differ in one major way by being progressively less humic, going from around 25 mg/l to 10 mg/l DOC. Sampling and analysis was carried out at the end of the frozen period in 2013. Results show a significantly higher concentration of both CO2 (p<0,001) and CH4 (?=0,1, p=0,053) between impact and reference sites in the two less humic pairs.

The purpose of this thesis is to shed light on how evidence-based librarian and information practice (EBLIP) is understood and practised at some Swedish hospital libraries, and also to analyze how EBLIP functions as a strategy to bridge the gap between research and practice as described by Haddow & Klobas. The theoretical framework for the study is partly based on Haddow & Klobas description of the gap between research and practice in the field of LIS and partly a description of the EBP-process which plays a key role in the use of EBLIP. Interviews have been done with four people, three librarians, all with management experience, and an academic development officer, active at three different hospital libraries where EBLIP is practiced. All informants believed that it is important to make use of research results in order to improve services and practice. In their efforts to apply the research findings the informants face a number of hindrances, which indicates a gap between research and practice.

Rapporten är sammanställd av två kandidatstudenter vid Kungliga tekniska högskolan på högskoleingenjörsprogrammet Byggteknik och design, i samarbete med Säker Vatten AB. Efter tre års studier är detta en examinerande rapport för utbildningen. Rapporten är ämnad för alla typer av läsare, men utan byggingenjörsexamen likt vår, eller med motsvarande kunskapsnivå så kan läsare uppfatta rapporten som svårläst.Metoden för rapporten har varit så att författarna kontinuerligt intervjuat aktörer med olika intressen för hur branschen utvecklar sig. Aktörerna i fråga har alla mångårig erfarenhet eller en relevant utbildning bakom sig. Litteraturstudier har gjorts av föreskrifter, standarder, normer och rapporter som behandlar boendesprinkler, rörförläggningar, legionella och vattenskador.

Purpose:mental illness and the effect it has on individuals social network and relationships, and vice versa.The purpose of this study is to shed light on the rarely mentioned subject of severe Method:analysis was performed on a total of 15 interviews, which consists of three individuals with severe mental illness. The focus of the study was the subjects? description of the social network, excluding clinicians and other professionals.This study is inspired and conducted in a Grounded Theory manner. A secondaryFindings:may it be with specific individuals or groups. They describe the importance of surrounding themselves with people who do not judge them and it is through them they get validated.Places have been emphasised as having special meaning for the social interaction and overall wellbeing for the subjects.There is active actions for social interactions/relationships taken by the subjects,Conclusion:their social network.

Background: In today's Swedish health care, it is required that the various professionals must work together in teams to safer care. Several professionals with various skills expected working together in the traumateam at the care of the traumapatient. At the same time, research shows that substandard teamwork leads to avoidable errors in care. One way to improve teamwork is to practice. Purpose: The purpose of this study is to shed light on the experiences of the traumateam exercises that exercise participants feel has been favorable for the patient at the initial care of trauma patients.

The aim of this master?s thesis is to examine the accessibility for persons with disabilities to service, materials, and the library building in one Swedish public library, and also to see what guides the development of accessibility at this library. In order to do this we have studied guidelines and political documents to se how this library responds to them. To our case study, data have also been collected by qualitative interviews, and observation of what this library offers impaired persons at the library?s web site, in special materials, facilities, and the functionality of the library building.

Gräsbränder är ett återkommande problem i hela Sverige och kan påverka både egendom och människor. Det finns flera faktorer som påverkar uppkomsten av gräsbränder. Det kan vara väder/klimat, mänsklig påverkan, typ av gräs och antändningsmedel.I denna studie är målet att kartlägga vart det sker flest gräsbränder i Sverige, varför de sker och när säsongen startar och slutar. Ett annat mål med studien är att undersöka hur utsatta kommuner ser på och hanterar problemet med gräsbränder. Slutligen var syftet också att undersöka om framtida klimatförändringar kan komma att påverka gräsbrandsituationen i Sverige.För att svara på studiens mål valdes att använda en statistisk undersökning som bygger på insatsstatistik från Myndigheten för samhällsskydd och beredskap (MSB).

This bachelor thesis summarises the history of ?Jämtgården? based on literature research andempirical documentation. Jämtgården is a typical 1800th century duplex timber buildingoriginating from the province of Jämtland. However, it was moved to Västernorrlandslänsmuseum in Härnösand in the year of 1918. During the 1920's the museum decided tofocus on the region of Västernorrland and therefore Jämtgården was somewhat left behind.The building's interior walls are decorated with distemper paintings but the current conditionis poor.The aim of this thesis is primarily to compile knowledge about the building and its interiordecorations as well as finding out whether primary distemper paintings, from the periodbefore the relocation, remain on the walls.

The purpose of this bachelor?s thesis is to examine how public librarians and people engaged in sports associations think of the possibility of collaboration between their organizations regarding children and youth and furthermore how they think this collaboration and collaboration in general would or should be practiced. This is done in the light of the increasing necessity of collaboration in today?s information society as well as the view that reading and sports could make a good match. Focus is placed on the libraries? perspective and also on the respondents? perceptions and thoughts.

Heavy duty vehicles often have problems with traction during the winter periods. For vehicles that can lift tag axles it is possible to increase the normal force on the driven axle by lifting one or more tag axles, this will then increase the propulsive force of friction. This however increases wear on both road and vehicle. A possibility to reduce the wear while achieving nearly equivalent traction compared to lifted tag axles is to allow the vehicle to regulate the normal force by lowering the pressure in the air suspension associated with the tag axles or by the lifting of these axles. The vehicle would then by itself be able to set just the right amount of normal force on the drive wheels to avoid unnecessarily high normal forces while maintaining sufficient traction.The purpose of the report is to find out which parameters affect heavy duty vehicles when driving on slippery slopes and how traction can be improved.

This candidate thesis concerns the ?all but forgotten? material from the bronze age site named ?Raä 977, Hansbo 1:3, Vojmsjön, Vilhelmina?. During 1975-76, an archaeological dig was carried out by Västerbottens museum led by Ulla Walukiewich in an attempt to preserve the information the site held, before it was destroyed by the erosion brought on by the recently regulated sea ?Vojm? (Vojmsjön). The archaeological dig yielded a stunning amount of finds, samples and information previously unknown.

This investigation aimed to shed light on the terms of the dispensing and the retaining of municipal social benefits granted by Swedish social services, this in regard of a less visible societal subgroup; citizens who cannot attain or retain housing of their own.Through qualitative interviews with six municipal social workers in Skåne, the plight of these citizens is revealed from a policy-making perspective in respect of views on discretion and individual appreciation. How may the applicant impact the application process and how does social subletting operate as a service effort?Further analysis of the accounts of informants? views on change and the reasons for change, sketched an image of a society where public acceptance and tolerance are crucial factors for citizens hoping to achieve a homestead through means of municipal intervention.In conclusion, flexible attitudes towards job description are of major import to the possibility of offering client support in under-staffed municipal environs. Furthermore, reflexive social workers allying with the applicant throughout the process, from application to intervention are decisive for efficacious, long-term social work..

This study explores the effects of two different post-treatment methods on stain reduction in glazed creamware from the late 20th century. The objects stains have been characterized by type one and type two stains which is the result of prolonged contact with food residues, were subjected to the same initial stain reduction. The two post-treatment methods examined are soaking the objects in deionized water and surface rinsing with deionized water. The comparative analysis included photographs under normal and UV-light exposure to assess stain visibility, weight measurements before and after treatments to monitor the absorption and evaporation of liquids, and observations throughout the experiment. The results revealed that while type two stains showed significant alterations after treatments, specifically after soaking, type one stains remained unaffected by both methods.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.